(A) This tax credit supplement shall be known as the "Local Supplement to Homeowners Property Tax Credit" and is authorized by, and subject to, the provisions set forth in the Md. Code, Tax-Property Article, §§ 9-215 and 9-104, except as specifically amended herein.
(B) Except as otherwise expressly stated in this section, all eligibility requirements, statutory definitions, restrictions and procedures that apply to the homeowners property tax credit granted under Md. Code, Tax-Property Article, § 9-104, also apply to this local supplement to homeowners property tax credit.
(C) Definitions. For purposes of this section the following definitions shall apply unless the context clearly indicates or requires a different meaning.
SDAT. The Maryland State Department of Assessments and Taxation, the agency responsible for determining the assessed value of real property in the State of Maryland and for administering the Md. Code, Tax-Property Article, § 9-104, homeowners property tax credit and for local supplements to this homeowners tax credit.
TOTAL REAL PROPERTY TAX. The product of the sum of all property tax rates on real property, including special taxing districts such as those for fire and rescue and lighting services, but not including state and municipal district rates, for the taxable year on a dwelling, multiplied by the lesser of the assessed value of the dwelling as determined by SDAT or $300,000, and then reduced by any property tax credit granted under Md. Code, Tax-Property Article, § 9-105.
(D) The amount of the local supplement to the homeowners property tax credit shall be an amount equal to 25% of the homeowners property tax credit awarded by the state.
(E) For purposes of this local supplement to homeowners property tax credit, the homeowner, to be entitled to the credit, shall satisfy the following criteria:
(1) Shall have attained 65 years of age; and
(2) Shall have been a resident of Garrett County for 10 years preceding the year for which the homeowners property tax credit is to be awarded.
(F) This local supplement to homeowners property tax credit shall be a credit from the county real property tax imposed pursuant to the Md. Code, Tax-Property Article, § 6-202, and shall also include the tax of special taxing districts, including, but not limited to, the tax for fire and rescue and lighting services imposed pursuant to Maryland or Garrett County law.
(G) This local supplement to homeowners property tax credit is to be administered by SDAT with respect to its application and determination of eligibility of homeowners. Md. Code, Tax-Property Article, § 9-215, requires that Garrett County reimburse SDAT for the reasonable cost of administering this local supplement to homeowners property tax credit. To the extent that Garrett County rules or regulations may be required with respect to this local supplement to homeowners property tax credit, authority to promulgate these rules and regulations is delegated to the Director, Division of Finance, Garrett County Government.
(H) A person who knowingly submits a false or fraudulent application, or withholds information, to obtain a tax credit under the section must repay Garrett County for all amounts credited and all accrued interest and penalties that would apply to those amounts as overdue taxes and, in addition, is subject to all fines and other penalties as may be provided by law. Garrett County may enforce this section by appropriate legal action. A person who violates this section is liable for all court costs and expenses of the county in any civil action brought by Garrett County against the violator.
(Ord. 2008-4, passed 3-18-2008)